Married filing separately standard deduction

IRS Tax Tip 2025-02, Jan. 7, 2025

A taxpayer’s filing status generally depends on their being married or unmarried on the last day of the year – which means that a taxpayer's marital status as of Dec.

31, 2024, determines their tax filing options for all of 2024.

For filing purposes, the IRS generally considers taxpayers as married if they are separated but not legally separated or divorced at the end of the year.

Marriage status can determine filing requirements, standard deductions, eligibility for certain credits and tax.

Married filing separately vs single

For exact qualifications and exceptions on filing statuses, review Publication 504, Divorced or Separated Individuals.

Here are a few things taxpayers should do if their marital status changed in 2024.

Report a name change

Report any name changes to the Social Security Administration.

The name on a person's tax return must match what’s on file at the SSA. If the name doesn't match, it could delay any tax refund. To update information, go to the SSA’s website and look for “Change name with Social Security.” N

should i file my taxes jointly or separately canada

should married couples file taxes together or separately